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All Journal Journal of Education Religion Humanities and Multidiciplinary JURMA YUSTISI
Rabbani, Rizq Rafi
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Religion Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Nursing Social Sciences

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Pembunuhan Mahasiswa Trisakti Saat Kerusuhan 1998 Sesuai Undang Undang No. 39 Tahun 1999 Tentang Hak Asasi Manusia Terkait Pelanggaran Sila Kedua Pancasila Saly, Jeane Neltje; Ramadhan, Aflah Noval; Mandry, Febrayen Valde; Saputra, Jason Nikola; Abror, Rivat Maliqisyah; Rabbani, Rizq Rafi
Journal of Education Religion Humanities and Multidiciplinary Vol 1, No 2 (2023): Desember 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jerumi.v1i2.1252

Abstract

Perekonomian Indonesia sempat mengalami krisis moneter pada masa kepemimpinan Presiden Soeharto, dari tahun 1997-1998 terjadi banyaknya permasalahan ekonomi yang berakhir dengan terjadinya pelengseran kekuasaan Presiden Soeharto. Struktur Kepemimpinan beralih tangan kepada B.J Habibie yang mana beliau berusaha keras untuk mengembalikan kondisi perekonomian nasional seperti semula lewat kebijakan ekonominya. Di sisi lain, terjadi adanya penurunan daya beli masyarakat serta kurangnya kepercayaan masyarakat terhadap presiden yang dianggap sebagai bagian dari Orde Baru. Dan dari kejadian ini pula  menimbulkan kerusuhan yang terjadi antara mahasiswa dan oknum kepolisian juga TNI, yang menyebabkan banyaknya kerugian bahkan hingga memakan korban jiwa. Kerusuhan tersebut sangatlah menentang dengan adanya pernyataan Hak Asasi Manusia (HAM) yang banyak disinggung di Undang-Undang maupun pada nilai-nilai pancasila.
Juridical Analysis of the Implementation of the Self-Assessment System within the Framework of Indonesian Tax Law on the Obligations of Individual and Corporate Taxpayers Rabbani, Rizq Rafi
JURNAL MAHASISWA YUSTISI Vol. 4 No. 1 (2026)
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurmayustisi.v4i1.2545

Abstract

The success of tax collection is not only determined by the magnitude of tax potential but also by the effectiveness of the collection system implemented and the level of taxpayer compliance in fulfilling their obligations. This system grants taxpayers the authority to calculate, account for, pay, and report their own owed taxes based on the provisions of the legislation, as regulated in Law Number 6 of 1983 and its amendments. The research method used is normative juridical with a legislative and conceptual approach. The research results show that the implementation of the self-assessment system has been functioning as the main system in tax collection in Indonesia and has been able to improve administrative efficiency and taxpayer participation. However, its effectiveness in improving compliance still faces various obstacles, such as low material compliance, regulatory complexity, and limited taxpayer understanding. The differences in characteristics between individual taxpayers and corporate entities also affect the level of compliance. Furthermore, supervision and law enforcement by tax authorities have not yet been fully optimal. Strengthening regulations, improving tax literacy, and optimizing information technology are strategic steps to enhance the effectiveness of this system.
Co-Authors Abror, Rivat Maliqisyah Jeane Neltje Saly Mandry, Febrayen Valde Ramadhan, Aflah Noval Saputra, Jason Nikola